L’indice dei prezzi al consumo per le famiglie degli operai ed impiegati rilevato dall’ISTAT per il mese di aprile 2022 è risultato pari a 109,7 (base 2015 = 100).
Il coefficiente di rivalutazione del trattamento di fine rapporto è, pertanto, pari a 1,02971751
Tale coefficiente è il risultato del seguente calcolo:
04/12 x 1,5 (tasso fisso) = 0,5
75% di 3,295668 [indice aprile 2022 su indice dicembre 2021×100-100] = 2,471751
TOTALE = 2,971751
Si ricorda che in base al 5° comma dell’articolo 2120 Cod. Civ., agli e
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